10-《财税人员必须掌握的100个涉税问题》北京10月28-29日,上海11月4-5日

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For Registration / Consulting, please be sure to send mails to 温馨提示： 中仕企业学院联合十几位业内人士，发起成立了一个同行人脉平台“中仕会” （微信公众号：zhongshihui100）,将在北京、上海、深圳、广州每月组织多场圆桌研讨会、经验分享沙龙，欢迎关注 中仕会的微信公众平台获取最新信息。如你有意愿做工作经验分享的讲师（培训行业讲师日收入 1万5 万不等） ，或咨询师（项目收入 1015万/项目） ，请随时回复邮件，我们诚挚地欢迎你做 发言嘉宾，帮你接触业内圈子和大量资源。 财税人员必须掌握的100个涉税问题 Top 100 Tax Affairs and Authoritative Answers from China Government Officials 陈老师 北京华兴盛税务师事务所副总经理，曾负责过诸多大中型国有及上市公司的审计税务咨询 工作 北京 2014年 10月 28-29日（周二-周三） Beijing October28-29, 2014 (Tuesday-Wednesday) 上海 2014年 11月 4-5日（周二-周三） 中仕企业学院近期的其他课程：（您可回复邮件，我将该项目完整资料立即发给您） 王牌课程： HR 如何用数据和老板、各业务部门对话-大数据时代 HR的必修课 -上海 11月 25-26日， 北京 12月 2-3日 财务必须掌握的-高水平的数据分析 -上海 11月 11-12日，深圳 12月 11-12日 企业流程改善与标准化建立提升企业效率的工具 -上海： 11月 11-12日，北京 12月 11-12日 薪酬绩效类： 以激励为核心的薪酬管理 -上海 10月 22日，北京 10月 15日，深圳 10月 29日 税务类： 2014 年外籍人士、企业高管个人所得税政策及风险防范 -上海 10月 21日，北京 10月 31日 财税人员必须掌握的 100个涉税问题 -上海 11月 4-5日，北京 10月 28-29日 Shanghai November4-5, 2014 (Tuesday-Wednesday) 财务类： 财务如何做 Business Partner？透过财务报表分析，实现部门无边界沟通 -上海 10月 16-17日 心理学类： 全面解读心理咨询技术在 HR工作中的应用 -上海 11月 4-5日 劳动关系类： 破解员工工伤及社保管理中的疑难杂症 -上海 10月 31号，北京 10月 28日 聚焦“三期”、“病假”、“年休假”合规管理实务 -上海 10月 30日，北京 10月 23日，深圳 10月 17日 离职纠纷处理、离职面谈与情绪控制 -上海 11月 12日，北京 11月 19日 商务技能类： Excel 在人力资源管理中的高效运用 -上海 11月 7日，北京 11月 11日 Background 随着企业多元化、国际化经营成为常态，企业纳税事宜日趋复杂，涉税成本日益增加，涉税风险逐渐加大。国际税务专家 认为中国企业将面临的不仅有经营风险，而更大的风险是来自税收风险。近年来，国内很多大公司因为对税务风险的防控 不严而出现税收上的麻烦，国美、苏宁、创维、娃哈哈、中国平安等诸多国内知名公司都曾先后深陷其中，企业经营和声 誉都遭受了不小的损失，税务风险已经成为企业“甩不掉的影子”和“定时炸弹”。 Target Audience 企业财税人员，税务总监，财务总监，税务经理，办税人员。 CFO, Tax Director, Tax Manager, Finance Manager Course Outline 第一部分： 收入类项目政策分析及疑难问题解答 Income project policy analysis and FAQ 1、开了发票的收入是否就一定属于企业所得税的应税收入； Whether the income of the invoice is belong to taxable income of corporate income tax； 2、不征税收入与免税收入的区别 Differences between non-taxable income and tax-exempt income 3、什么是财政性资金？财政性补贴要交税吗？ What is financial funds？ Do financial subsidies need to pay tax？ 4、财政性资金如何会计处理？如何填报申报表？ What is the accounting treatment of financial funds？How to complete the declaration form? 5、哪些情况属于视同销售？如何进行调整？ What kind of situations are activities regarded as sales？How to adjust？ 6、商业上的买一赠一如何开票、会计处理才可以不作为视同销售？ How to make out an invoice for commercial buy one get one free so that accounting treatment can not be regarded as sales? 7、企业无偿接受的股权、机器设备需不需要交税？ If companies accept corporate equity for free, does the equipment need to pay tax? 8、政策性搬迁收入的重大变化 The major changes of policy-based relocation income 9、融资性售后回购业务是否存在规则变更？ Are there rule changes in financing post-sale repurchase？ 10、一次性收取多年的租金，应如何确认应税收入？ How to confirm taxable income when charging rent for many years one-time？ 11、金额较大的非经营所得能否平均按 5年计入应纳税所得额？ Could large amount of non-operating income reckon in taxable income by average of 5 years？ 12、借给关联企业现金,是否要算利息收入？ Should you calculate interest lending cash to the affiliated enterprise？ 13、查补收入能否弥补亏损？ Can checking up income make up the losses？ 第二部分： 成本费用扣除类项目政策分析及疑难政策解答 Cost reduction project policy analysis and FAQ 1、如何正确理解、把握成本费用扣除的整体要求 How to correctly understand and grasp the overall requirement of cost deduction？ 2、成本费用税前列与发票的关系 The relationship between cost pre-tax deduction and invoice 3、工资税前列支对“合理性”和“实际发生”的理解？ The understanding of wages pre-tax deduction to “reasonableness” and “actually happened “ 4、劳务派遣的税前扣除风险点关注 Pre-tax deduction risk points concern of labor dispatch 5、税务机关对企业所得税“工资”与个人所得税“工资 ”的差异关注 Differences concern of corporate income tax “wages” and personal income tax “wages” of tax authorities. 6、企业为职工报销的学历教育费用是否可计入职工教育经费在企业所得税税前扣除？ Whether the reimbursement of academic education expenses for workers can be reckoned in staff education expenses and deduct before the corporate income tax? 7、公司为员工缴纳的意外险、健康保险、公众责任险能否税前扣除？ Could accident insurance, health insurance, public liability insurance paid by company for employees be deducted before tax? 8、企业租用个人车辆费用如何税前扣除？ How to deduct the cost of individual vehicle hired by company before tax? 9、企业以股东个人名义购买的汽车，其折旧能否税前列支？ Could the depreciation of cars bought buy company in the name of the individual shareholders be deducted before tax? 10、企业向没有关联关系的个人借款发生的利息可以税前列支吗？ Could the interest on the loan of enterprise borrowing to personal who has no relationship be deducted before tax? 11、企业集团统一贷款，所属企业申请使用，该贷款利息能否税前扣除？ Enterprise group uniformly loan, enterprises apply to use, could the interest on the loan be deducted before tax? 12、支付佣金是否必须取得发票才能税前扣除？ Whether paying commission must make invoice so that it could be deducted before tax? 13、关联公司往来入账其他应收款，在汇算时要按占用资金计算应收利息做纳税调增吗？ Affiliate companies enter an item in an account of other receivables, and should the interest receivable be calculated according to the use of funds? 14、广告费、业务宣传费的扣除有何新规定？ Whats the new provisions for the deduction of advertising and business publicity expense? 15、以前年度发生的应扣未扣费用如何进行税务处理 How to deal with the tax treatment of the costs should have deducted occurred in previous years? 16、开办费中的业务招待费如何处理？ How to deal with the business entertainment costs in start-up costs? 17、经济和同违约金能否税前列支，需要发票吗？ Could the economic contract liquidated damages be deducted before tax? And does it need invoice? 18、股权激励企业所得税税前扣除政策把握 The control of the policy that using equity encourages corporate income tax deduction 第三部分： 资产类项目政策分析及疑难政策解答 Asset project policy analysis and FAQ 1、如何理解计税基础概念？ How to understand the basic concept of taxation? 2、评估入账的固定资产折旧可以税前列支吗？ Could the depreciation of fixed assets which has assessed and accounted be deducted before tax? 3、企业购入已提足折旧的固定资产，是否可以计提折旧？ Enterprise purchase the fixed assets which are already carried depreciation, then whether they can be depreciate? 4、企业购买的古董字画可以计提折旧税前列支吗？ Could the antique paintings bought by enterprise depreciate and be deducted before tax? 5、补提以前年度应提未提折旧能否税前列支？ Depreciate the depreciation which should have been done the last year, now could it be deducted before tax? 6、公司购入使用过的固定资产如何确定其折旧年限？ How to determine the depreciation period of used fixed assets? 7、土地是否要记入房屋建筑物原值？ Whether the land should be recorded in the buildings original costs? 8、提前解约租赁房屋的尚未摊销完毕的装修费如何让处理？ How to deal with the unamortized renovation costs of the premature termination of rental housing? 9、哪些资产损失可以自行税前列支？哪些损失需要税务审批后列支？ What loss of asset can be deducted before tax voluntarily? What loss incurred tax approval? 10、企业股权投资损失是否还在股权投资所得和转让收益限额内扣除？ Whether the loss of corporate equity investment is still deduced from the equity investment income and transfer income limits? 11、关联企业之间发生的坏账损失能否税前扣除？ Whether the bad debt losses between affiliated enterprises can be deducted before tax? 第四部分： 征收管理类项目政策分级及疑难问题解析 Collection management project policy analysis and FAQ 1、汇算申报后发现申报错误怎么办？ How to do if you find error reporting after final settlement reporting? 2、消极收入的核定征收方法 The verification collection method of unearned income 3、国内企业所支付的境外审计费、律师费要预提企业所得税吗？ Does overseas audit fees and legal fees paid by domestic enterprises need to accrue corporate income tax? 4、什么情况下向境外支付服务贸易款项需要提交税务证明？ Under what circumstances payment services to foreign trade need to submit tax certificate? 5、支付给境外公司的进出口贸易佣金是否应到税务机关开具税务证明？ Whether the import and export trade commission paid to foreign companies should issue a tax certificate in the tax authorities? 第五部分： 详细模块讲解 Detailed explanation module 模块一：税务稽查形势分析 Module 1: Tax audit situation analysis 1、 税务稽查应对与扁鹊看病的相通性? The similarities between tax audit response and doctor Bian Que (which tell us should insist on the spirit of truth) 2、 面对税务稽查，企业的复杂心态分析？为什么害怕？为什么不怕？ Facing the tax audit, corporate complex mentality analysis. Why are they afraid? Why not afraid? 3、 我国税法的整体改革方向是怎样的？ What is the overall direction of the reform of tax law in our country? 4、 怎么理解我国税法的改革方向？ How to understand the direction of the reform of our countrys tax law? 5、 税务稽查的总体形势是怎样的？ What is the overall situation of the tax audit? 6、 近几年税务稽查工作的具体情况及趋势？ What is the specific situation and trends of tax audit in recent years? 7、 2012-2013年税务机关的工作重点是什么？ What is the tax authorities focus on from 2012 to 2013? 8、 2012-2013年税务稽查的工作重点是什么？ What is the tax audit focus on from 2012 to 2013? 9、 2012-2013年专项税务稽查涉及哪些领域、行业、企业？ Which areas, industry and enterprises do special tax audit related to? 10、 企业被要求税务自查，什么样的自查结果算满意的？ Companies are required to tax self-examination, and what kind of self-examination results are satisfactory? 模块二：税务稽查情况概述 Module 2: Overview of Tax Inspection 11、接到税务稽查通知，你首先想到了什么？ What would you first think about when receive a tax audit notice? 12、企业被稽查的原因有哪些？ What are the reasons for being checked? 13、企业被稽查原因分析及应对策略？ The reasons analysis and response strategy? 14、税务机关纳税评估常用的分析指标有哪些？ What are the commonly used analysis indicators of tax assessment for tax authorities? 15、税务稽查工作基本流程是怎样的？ What is the basic process of tax audit? 16、税务稽查部门内部职能是怎样划分的？ How to divide the internal functions in tax audit department? 17、税务稽查的理论基本方法有哪些？ What are the theoretical basic methods of tax audit? 18、税务稽查实际工作的常用稽查手段有哪些？ What are the common checking means in the actual work of tax audit? 19、如何通过税务稽查的案例来理解稽查手段？ How to understand the checking means through the case of tax audit? 20、税务机关查账必查哪些会计科目？ Which accounting subjects should be checked by tax authorities? 21、重大案件中税务机关必用哪些稽查手段？ What checking means must be used in major cases? 22、针对不同的稽查目的，税务稽查过程中最常用的稽查手段是什么？ For different purposes, what is the most commonly used checking means in tax audit process? 23、各种违法行为的税务稽查证据有哪些？如何搜集和固定？ What are the tax audit evidence of violations of the law? How to collect and fix? 模块三：增值税业务常见问题及主要检查方法 Module 3: FAQ and major checking methods of VAT business 24、纳税义务人有哪些常见稽查问题？ What are the common checking problems of taxpayers? 25、视同销售业务的稽查？ Tax audit which are regarded as sales 26、兼营非应税劳务的稽查？ Tax audit which are concurrently non-taxable services 27、混合销售业务的稽查？ Tax audit of mixed sales 28、销售自己使用过的应税固定资产业务的稽查？ Tax audit selling their used business taxable fixed assets 29、税率适用的稽查？ Tax rate applicable tax audit 30、兼营不同税率的货物或应税劳务企业的稽查？ Tax audit which are concurrently different tax rates of goods or taxable services companies 31、纳税义务发生时间的稽查？ Time of tax liability occurrence tax audit 32、账面隐匿销售额的稽查？ Occult sales in book audit 33、价外费用的稽查？ Additional fees and charges audit 34、关联企业转移计税价格的稽查？ Affiliated enterprises transfer tax price audit 35、受托加工业务的稽查？ Entrusted processing business audit 36、残次品、废品、材料、边角废料等销售业务的稽查？ Defective products, waste , materials, scrap and other sales audit 37、账外经营的稽查？ Off-balance sheet operations audit 38、存货购进环节常见问题与稽查？ FAQ and audit of inventories purchased links 39、外租员工班车运输费能否抵扣？ Could shuttle transportation costs of leased employees be deducted? 40、存货保管使用环节问题与稽查？ Inventories custody issues and the use links audit 41、房屋建筑物在建工程常见问题与稽查？ FAQ and audit of buildings under construction in progress 42、返利和折让业务的稽查？ Rebates and discounts business audit 43、汽车 4S店返利模式处理启示是什么？ What is the revelation of rebates mode of auto 4S shop? 44、增值税专用发票方面有哪些问题与检查方法？ What are the problems and audit methods in VAT invoices? 45、为什么取消废旧物资销售发票？ Why abolish waste materials sales invoices？ 46、减免税方面常见问题及检查方法？ FAQ and audit methods of tax relief 模块四：营业税业务常见问题及主要检查方法 Module 4: FAQ and major inspection methods of Business Tax Business 47、纳税人常见问题与稽查？ FAQ and audit of taxpayers 48、扣缴义务人常见问题与稽查？ FAQ and audit of withholding agents 49、征税范围和税率常见问题与稽查？ FAQ and audit of the scope of taxation and tax rates 50、计税营业额常见问题与稽查？ FAQ and audit of the tax revenue 51、纳税地点等其他常见问题与稽查？模块五：企业所得税业务常见问题及主要检查方法 Tax location and other common problems and audit 52、收入计量常见问题与稽查？ FAQ and audit of revenue metering 53、隐匿实现的收入问题与稽查？ The income problem of hidden implementation and audit 54、实现收入入账不及时问题与稽查？54、实现收入入账不及时问题与稽查？ Revenue accounted not timely issues and audit 55、视同销售不计所得税收入问题与稽查？ Regarded as sales excluding tax income problem and audit 56、利用虚开发票或人工费等虚增成本费用问题与稽查？ Using false invoices or labor costs and other inflated cost of fees problems and audit 57、资本性支出与费用性支出问题与稽查？ Problems and audit of capital expenditure and expense expenditure 58、基建、福利等部门耗用的料、工、费直接计入生产成本问题与稽查？ Infrastructure , welfare and other departments consumed materials, labor , fees directly included in the cost of production problems and audit 59、对外投资的货物，直接计入成本、费用问题与稽查？ Foreign investment goods directly included in the costs, expenses problems and audit 60、成本核算、结转常见问题与稽查？ FAQ and audit of cost accounting and carry-over 61、工资列支成本费用问题与稽查？ Cost problems and audit of wage disbursed from the cost and expenses 62、不合规票据列支成本费用问题及检查方法有哪些？ Cost problems and check methods of non-compliance notes 63、隐藏比例列支成本费用项目问题与稽查？ Cost problems and audit of hiding proportion 64、费用列支缺乏支持性证据问题与稽查？ Problems and audit that fees disbursed from the cost and expenses are lack of supporting evidence 65、成本费用列支违反真实性、合理性及相关性问题与稽查？ Problems and audit that cost fees violate authenticity , legitimacy and relevance 66、虚增固定资产计税基础问题与稽查? Inflated fixed assets tax basis problems and audit 67、固定资产计税价值组成范围问题与稽查？ Composition range of the value of fixed assets tax problems and audit 68、固定资产计提折旧范围问题与稽查? Range of depreciation of fixed assets problems and audit 69、折旧计算方法及分配问题与稽查? The calculation method, assignment problem and audit 70、无形资产、长期待摊费用问题? The problem of immaterial assets and Long-term prepaid expenses 71、非正常损失列支问题与稽查? The problem of Abnormal losses and audit 72、税收优惠常见问题与稽查？ The problem of tax preferences and audit 73、所得额常见问题与稽查？ The problem of Amount of income and audit 74、不征税收入问题与稽查？ The problem of Non-taxable income and audit 75、以前年度损益调整问题与稽查？ The problem of the previous annual profit and loss adjustment and audit 76、亏损弥补问题及检查方法有哪些？ The problem of Loss Coverage and the check method 77、应纳税额问题及检查方法有哪些？ The problem of tax amount payable and the check method 78、应纳税额常见问题及检查方法有哪些？ FAQ of tax amount payable and the check method 模块五：个人所得税业务常见问题及主要检查方法 Module 5: FAQ of personal income tax and the main check method 79、居民纳税人和非居民纳税人义务划分不清的检查？ The inspection of Duty differentiates not clear between residents taxpayer and non- residents taxpayer 80、年收入超过 12万元的纳税人未办理纳税申报的检查？ The inspection of the taxpayer whose annual income are more than 120000 is not arrange the tax payment declaration 81、扣缴义务人未按规定代扣税款的检查？ The inspection of the withholding agent fails to withhold ta 82、征税范围常见问题及稽查？ FAQ of incidence of taxation and audit 83、劳务报酬所得和工资、薪金所得相混淆的检查？ The checking of confused of compensation for services ,salary and reimbursement 84、工资薪金计税依据常见问题与稽查？ FAQ of Wages and salaries basis of tax assessment and audit 85、免税收入常见问题与稽查？ FAQ of exempt income and audit 86、全年一次性奖金计税方法问题与稽查？ The methodological problems of one- time annual bonus for tax payable and audit 87、经济补偿金常见问题与稽查？ FAQ of Economic compensation and audit 模块六：其他税种业务常见问题及主要检查方法 Module 6: FAQ and major check methods of other business taxation 88、消费税常见问题及检查方法有哪些？ What are the frequently asked question of consumption tax and the checking method 89、房产税常见问题及检查方法有哪些？ What are the frequently asked question and the checking methods in property tax 90、资源税常见问题及检查方法有哪些？ What are the frequently asked question and the checking methods in resource tax 91、土地使用税常见问题及检查方法有哪些？ What are the frequently asked question and the checking methods in land - use tax 92、印花税常见问题及检查方法有哪些？ What are the frequently asked question and the checking methods in stamp duty 93、土地增值税常见问题及检查方法有哪些？ What are the frequently asked question and the checking methods in land value increment tax 模块七：税务稽查结论分析与稽查应对 Module 7: The analysis of the tax audit result and response to the audit 94、税务稽查过程中有哪些税务文书？ What are the taxation documents in the audit processing? 95、税务稽查中的七大约谈技巧是什么？ What are the seven communication skills in the audit 96、税收违法行政责任有哪些？ What are the responsibilities of illegal act in taxation? 97、税收违法刑事法律责任有哪些？ What are the legal responsibilities of illegal act in taxation? 98、在中国能否“花钱买罪”？ Is it possible to waive the crimes by money in china 99、增值税专用发票类犯罪的启示？ The inspiration of the criminal of exclusive value-added tax invoices 100、税务稽查过程中的沟通技巧有哪些？ How many communication skills in audit 101、如何处理稽查中的“工作餐问题”？ How to deal with the “Working meal problem” in the audit Introduction of Trainer 陈老师 中国注册税务师，北京华兴盛税务师事务所副总经理，曾负责过诸多大中型国有及上市公司的审计税务咨询工作，具有丰富 的会计报表审计、IPO 改制审计、经济责任审计、清产核资审计、管理咨询、税务咨询工作经验。 长期研究增值税的系列 问题，凭借扎实的专业功底接受政府部门的抽调，深度参与国家营改增的相关工作。 曾任北京市营改增工作小组成员 主编营业税改证增值税热点答疑-交通运输业、营